ALOE VERA OF AMERICA, INC. v. UNITED STATES

No. 03-15265.

381 F.3d 916 (2004)

ALOE VERA OF AMERICA, INC., a Texas corporation; Rex G. Maughan; Ruth G. Maughan; Maughan Holdings, an Arizona corporation, Plaintiffs-Appellants, Bureau of National Affairs, Inc.; Tax Management, Inc., Intervenors-Appellees, and Gene Yamagata; Yamagata Holdings, Inc., a Nevada corporation, Plaintiffs, v. UNITED STATES of America, Defendant.

United States Court of Appeals, Ninth Circuit.

August 26, 2004.


Attorney(s) appearing for the Case

Robert E. Miles, Esq., Edwin B. Wainscott, Esq., Quarles & Brady, Streich, Lang, LLP, Terence D. Woolston, Woolston & Tarter, PC, Phoenix, AZ, for Plaintiff-Appellant.

Merwin D. Grant, Esq., Grant Williams, PC, Phoenix, AZ, for Plaintiff.

Donathan D. Hart, Dow, Lohnes & Albertson, Washington, DC, David J. Bodney, Esq., Peter S. Kozinets, Steptoe and Johnson, LLP, Phoenix, AZ, for Intervenor-Appellee.

Paul K. Charlton, USPX-Office of the U.S. Attorney, Phoenix, AZ, Gerald A. Role, Esq., David M. Katinsky, Washington, DC, for Defendant.

Before WALLACE, KOZINSKI and GRABER, Circuit Judges.


ORDER

Having reviewed Aloe Vera's response to our order to show cause, see Aloe Vera of Am., Inc. v. United States, 376 F.3d 960, 966 (9th Cir.2004) (per curiam), and BNA's reply, we conclude that Aloe Vera's appeal was frivolous. See Maisano v. United States, 908 F.2d 408, 411 (9th Cir.1990) (per curiam) ("An appeal is frivolous if the results are obvious, or the arguments of error...

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